<SEC-DOCUMENT>0001178913-21-001041.txt : 20210315
<SEC-HEADER>0001178913-21-001041.hdr.sgml : 20210315
<ACCEPTANCE-DATETIME>20210315165956
ACCESSION NUMBER:		0001178913-21-001041
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210315
DATE AS OF CHANGE:		20210315
EFFECTIVENESS DATE:		20210315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Allot Ltd.
		CENTRAL INDEX KEY:			0001365767
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-254298
		FILM NUMBER:		21742204

	BUSINESS ADDRESS:	
		STREET 1:		22 HANGAR STREET
		STREET 2:		NEVE NE'EMAN, INDUSTRIAL ZONE B
		CITY:			HOD-HASHARON
		STATE:			L3
		ZIP:			4501317
		BUSINESS PHONE:		972-9-761-9200

	MAIL ADDRESS:	
		STREET 1:		22 HANGAR STREET
		STREET 2:		NEVE NE'EMAN, INDUSTRIAL ZONE B
		CITY:			HOD-HASHARON
		STATE:			L3
		ZIP:			4501317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Allot Communications Ltd.
		DATE OF NAME CHANGE:	20060612
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>zk2125757.htm
<DESCRIPTION>S-8
<TEXT>
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      <div style="text-align: center; line-height: 1.25;">As filed with the Securities and Exchange Commission on March 15, 2021</div>
      <div style="text-align: right; line-height: 1.25;">Registration No. <u>333-</u></div>
      <div style="line-height: 1.25;">
        <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
      <div style="text-align: center; line-height: 1.25;"><font style="font-size: 14pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">UNITED STATES</font><font style="font-size: 14pt; font-family: 'Times New Roman',Times,serif; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"><br>
        </font><font style="font-size: 14pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">SECURITIES AND EXCHANGE
          COMMISSION</font></div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">WASHINGTON, D.C. 20549</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">FORM S-8</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25;"><font style="font-weight: bold;">REGISTRATION STATEMENT</font><br>
        <font style="font-weight: bold;">UNDER</font><br>
        <font style="font-weight: bold;">THE SECURITIES ACT OF 1933</font></div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-size: 16pt; font-weight: bold; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">ALLOT LTD.</div>
      <div style="text-align: center; line-height: 1.25;">(Exact name of registrant as specified in its charter)</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table align="center" cellspacing="0" cellpadding="0" border="0" id="z7cf210278625491ab20e2eb542c063ca" style="width: 80%; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left;">

          <tr>
            <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Israel</div>
            </td>
            <td style="width: 10%; vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Not Applicable</div>
            </td>
          </tr>
          <tr>
            <td style="width: 45%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25;">(State or Other Jurisdiction of</div>
            </td>
            <td style="width: 10%; vertical-align: bottom;">&#160;</td>
            <td style="width: 45%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25;">(I.R.S. Employer</div>
            </td>
          </tr>
          <tr>
            <td style="width: 45%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25;">Incorporation or Organization)</div>
            </td>
            <td style="width: 10%; vertical-align: bottom;">&#160;</td>
            <td style="width: 45%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25;">Identification Number)</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Allot&#160; Ltd.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">22 Hanagar Street</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Neve Ne&#8217;eman Industrial Zone B</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Hod-Hasharon 4051317, Israel</div>
      <div style="text-align: center; line-height: 1.25;">&#160;(Address of Principal Executive Offices)(Zip Code)<br>
        <br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">&#160;2016 Incentive Compensation Plan</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">(formerly 2006 Incentive Compensation Plan)</div>
      <div style="text-align: center; line-height: 1.25;">(Full Title of the Plan)</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Allot Communications Inc.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">1500 District Avenue</div>
      <div style="text-align: center; line-height: 1.25;"><font style="font-weight: bold;">Burlington, MA 01803 </font></div>
      <div style="text-align: center; line-height: 1.25;"><font style="font-weight: bold;"></font>(Name and address of agent for service)</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Tel: (781) 939-9300</div>
      <div style="text-align: center; line-height: 1.25;">&#160;(Telephone number, including area code, of agent for service)</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Copies to:</div>
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          <tr>
            <td style="width: 32.72%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Colin J. Diamond, Esq.</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">White &amp; Case LLP</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">1221 Avenue of the Americas</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">New York, NY 10020</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Tel: (212) 819-8200</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Fax: (212) 354-8113</div>
            </td>
            <td style="width: 33.64%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Rael Kolevsohn, Adv.</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">VP Legal Affairs &amp; General Counsel</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Allot Ltd.</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">22 Hanagar Street</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Hod-Hasharon 4501317, Israel</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Tel/Fax: +972 (9) 762-8419</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Aaron M. Lampert, Adv.</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Goldfarb Seligman &amp; Co.</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">98 Yigal Alon Street</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Tel Aviv, 67891 Israel</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Tel: +972 (3) 608-9999</div>
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">Fax: +972 (3) 608-9855</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25;"> <br>
      </div>
      <div style="line-height: 1.25;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large
        accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and "emerging growth company" in Rule 12b-2 of the Exchange Act. </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
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          <tr>
            <td style="width: 21.65%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Large accelerated filer</div>
            </td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 47.46%; vertical-align: bottom;">
              <div style="line-height: 1.25;">&#9744;</div>
            </td>
            <td style="width: 1.21%; vertical-align: bottom;">&#160;</td>
            <td style="width: 26.34%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Accelerated filer</div>
            </td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.16%; vertical-align: bottom;"> &#9746; </td>
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            <td style="width: 21.65%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Non-accelerated filer</div>
            </td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 47.46%; vertical-align: bottom;">
              <div style="line-height: 1.25;">&#9744; (Do not check if a smaller reporting company)</div>
            </td>
            <td style="width: 1.21%; vertical-align: bottom;">&#160;</td>
            <td style="width: 26.34%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Smaller reporting company</div>
            </td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.16%; vertical-align: bottom;">
              <div style="line-height: 1.25;">&#9744;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 21.65%; vertical-align: bottom;">
              <div style="text-align: justify; line-height: 1.25;">Emerging growth company</div>
            </td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 47.46%; vertical-align: bottom;">&#9744;</td>
            <td style="width: 1.21%; vertical-align: bottom;">&#160;</td>
            <td style="width: 26.34%; vertical-align: bottom;">&#160;</td>
            <td style="width: 0.6%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.16%; vertical-align: bottom;">&#160;</td>
          </tr>

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      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
        provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</div>
      <div style="line-height: 1.25">&#160;</div>
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      <br>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
      <div style="line-height: 1.25">&#160;&#160; </div>
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            <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">
                <div style="line-height: 1.25;"><font style="line-height: 1.25;">&#160;</font></div>
                <div style="line-height: 1.25;">Title of Securities to be Registered</div>
              </div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
                <div style="text-align: center; line-height: 1.25;">Amount to be<br>
                  Registered <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
                <div style="text-align: center; line-height: 1.25;">Proposed Maximum<br>
                  Offering Price per Share <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
                <div style="text-align: center; line-height: 1.25;">Proposed Maximum<br>
                  Aggregate Offering Price <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
            <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
                <div style="text-align: center; line-height: 1.25;">Amount of<br>
                  Registration Fee <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: top; width: 52%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">Ordinary Shares, par value New Israeli Shekel (&#8220;NIS&#8221;) 0.10 per share (&#8220;Ordinary Shares&#8221;)</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">956,000 Shares</div>
            </td>
            <td nowrap="nowrap" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255);"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> <br>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">15.25</div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">14,579,000</div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25;">1,590.57</div>
            </td>
            <td nowrap="nowrap" colspan="1" style="vertical-align: top; width: 1%; background-color: rgb(204, 238, 255);"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">1</sup> <br>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zcc1e3489542f4c808cac601df2545344" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 21.3pt; vertical-align: top; align: right;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also covers such indeterminate number of Ordinary Shares as may be offered or issued to prevent dilution resulting
                from stock splits, stock dividends, or similar transactions pursuant to the terms of the 2016 Incentive Compensation Plan (the &#8220;2016 Plan&#8221;).</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z570e8875b2a04d26b943d48a9210a445" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 21.3pt; vertical-align: top; align: right;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Represents an automatic increase to the number of shares available for issuance under the 2016 Plan to be granted under the 2016 Plan.</div>
            </td>
          </tr>

      </table>
      <div style="line-height: 1.25">&#160;</div>
      <div>
        <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z35bcea68131d4c949bcfb66f5b968cc3" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">

            <tr style="vertical-align: top;">
              <td style="vertical-align: top; width: 21.3pt;">
                <div style="text-indent: -21.3pt; margin-left: 21.3pt; line-height: 1.25;">(3)</div>
              </td>
              <td style="vertical-align: top; width: auto;">
                <div style="line-height: 1.25;">Calculated in accordance with Rule 457(h)(1) and 457(c) promulgated under the Securities Act, based on the average of the high and low prices (which was $15.56 and $14.94 respectively) of the registrant&#8217;s
                  Ordinary Shares on the NASDAQ Global Select Market on March 10, 2021.</div>
              </td>
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      <div style="line-height: 1.25">&#160;</div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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      <div style="line-height: 1.25;"></div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">EXPLANATORY NOTE</div>
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      <div style="line-height: 1.25;">This Registration Statement is being filed to register an additional 956,000 Ordinary Shares, par value New Israeli Shekel (&#8220;NIS&#8221;) 0.10 per share (&#8220;Ordinary Shares&#8221;) of Allot Ltd. (the &#8220;Company&#8221;) issuable pursuant to
        the 2016 Plan representing an automatic increase effective as of January 1, 2021.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;">In accordance with General Instruction E of Form S-8, the contents of the Company&#8217;s Registration Statement on Form S-8 (File No. 333-165144), filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on
        March 2, 2010, as supplemented, amended or superseded by the Company&#8217;s Registration Statements on Form S-8 (File Nos. 333-172492, 333-180770, 333-187406, 333-194833, 333-203028,&#160; 333-210420, 333-216893, 333-223838, 333-230391 and 333-237405) filed
        with the Commission on February 28, 2011, April 17, 2012, March 21, 2013, March 26, 2014, March 26, 2015,&#160; March 28, 2016, March 23, 2017, March 22, 2018, March 19, 2019 and March 26, 2020 respectively, are incorporated herein by reference and the
        information required by Part II is omitted, except as supplemented by the information set forth below. References to &#8220;we&#8221;, &#8220;our,&#8221; &#8220;us&#8221; or the &#8220;Company&#8221; below refer to Allot Ltd. and its consolidated subsidiaries.</div>
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">PART II</div>
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Information Required in the Registration Statement</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-weight: bold;">Item 3</font>.&#160; <font style="font-weight: bold;">Incorporation of Documents by Reference.</font></div>
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      <div style="text-indent: 35.45pt; line-height: 1.25;">We hereby incorporate by reference the following documents (or portions thereof) that we have filed with or furnished to the Commission:</div>
      <div style="line-height: 1.25">&#160;</div>
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            <td style="width: 50.25pt; vertical-align: top; align: right;">(a)</td>
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              <div>Our Annual Report on Form 20-F for the year ended December 31, 2020, filed with the Commission pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), on March 15, 2021.</div>
            </td>
          </tr>

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      <div style="line-height: 1.25">&#160;</div>
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              <div>The description of our Ordinary Shares under &#8220;Item 1. Description of Registrant&#8217;s Securities to be Registered&#8221; in our <a href="https://www.sec.gov/Archives/edgar/data/1365767/000095012306013460/y26543e8va12b.htm">registration statement
                  on Form 8-A (File No. 001-33129)</a>, filed with the Commission on November 3, 2006, including any subsequent amendment or any report filed for purposes of updating such description.</div>
            </td>
          </tr>

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      <div style="line-height: 1.25">&#160;</div>
      <div style="text-indent: 35.45pt; line-height: 1.25;">All other documents filed by us pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act and, to the extent specifically designated therein, Reports of Foreign Private Issuer on Form 6-K
        furnished by us to the Commission that are identified in such forms as being incorporated into this Registration Statement, in each case, subsequent to the effective date of this Registration Statement and prior to the filing of a post-effective
        amendment to this Registration Statement indicating that all securities offered hereunder have been sold, or deregistering all securities then remaining unsold, are also incorporated herein by reference and shall be a part hereof from the date of
        the filing or furnishing of such documents.</div>
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      </div>
      <div style="text-indent: 35.45pt; line-height: 1.25;">Any statement contained in a document incorporated or deemed incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof to the extent that a statement
        contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.&#160; Any statement so modified or superseded shall not be deemed, except as so
        modified or superseded, to constitute a part of this Registration Statement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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      <div style="line-height: 1.25; font-weight: bold;">Item 8.&#160; Exhibits.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-indent: 28.35pt; line-height: 1.25;">The exhibits listed on the exhibit index at the end of this Registration Statement are included in this Registration Statement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageBreak" style="page-break-after: always;">
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      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">SIGNATURES</div>
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      <div style="text-indent: 35.45pt; line-height: 1.25;">Pursuant to the requirements of the Securities Act of 1933, as amended, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
        S-8, and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Hod-Hasharon, Israel on March 15, 2021.</div>
      <div style="text-indent: 35.45pt; line-height: 1.25;"> <br>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="vertical-align: top;">
              <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Allot Ltd.</div>
            </td>
            <td style="width: 23%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 23%; vertical-align: top;">&#160;</td>
            <td style="width: 23%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 4%; vertical-align: top; padding-bottom: 2px;">
              <div style="line-height: 1.25;">By:</div>
            </td>
            <td style="width: 23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">/s/ Erez Antebi</div>
            </td>
            <td style="width: 23%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">Name:</div>
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            <td style="width: 23%; vertical-align: top;">
              <div style="line-height: 1.25;">Erez Antebi</div>
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            <td style="width: 23%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">Title:</div>
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              <div style="line-height: 1.25;">Chief Executive Officer and President</div>
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            <td style="width: 23%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div style="line-height: 1.25">&#160;</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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      <div style="text-indent: 35.45pt; line-height: 1.25;"><font style="font-weight: bold;">KNOW ALL PERSONS BY THESE PRESENTS</font> that the undersigned officers and directors of Allot&#160; Ltd., a company organized under the laws of the State of Israel, do
        hereby constitute and appoint Erez Antebi and Ziv Leitman, and each of them severally, their lawful attorneys-in-fact and agents with full power and authority to do any and all acts and things and to execute any and all instruments which said
        attorneys and agents, and any one of them, determine may be necessary or advisable or required to enable said corporation to comply with the Securities Act of 1933, as amended, and any rules or regulations or requirements of the Securities and
        Exchange Commission in connection with this Registration Statement.&#160; Without limiting the generality of the foregoing power and authority, the powers granted include the power and authority to sign the names of the undersigned officers and
        directors in the capacities indicated below to this Registration Statement, to any and all amendments, both pre-effective and post-effective, and supplements to this Registration Statement and to any and all instruments or documents filed as part
        of or in conjunction with such registration statements or amendments or supplements thereof and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and each of the
        undersigned hereby ratifies and confirms that all said attorneys and agents, or any one of them, shall do or cause to be done by virtue hereof.&#160; This Power of Attorney may be signed in several counterparts.</div>
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      <div style="text-indent: 35.45pt; line-height: 1.25;">IN WITNESS WHEREOF, each of the undersigned has executed this Power of Attorney as of the date indicated.</div>
      <div style="text-indent: 35.45pt; line-height: 1.25;"> <br>
      </div>
      <div style="text-indent: 35.45pt; line-height: 1.25;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.</div>
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      <div style="text-align: center; text-indent: 35.45pt; line-height: 1.25;">[<font style="font-style: italic;">Signature Page to Follow</font>]</div>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Date</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; line-height: 1.25;"><font style="font-family: 'Times New Roman', Times, serif;">/s/ </font><font style="font-family: 'Times New Roman', Times, serif;">Erez Antebi</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman', Times, serif;"><br>
                </font></div>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Chief Executive Officer and <br>
              </div>
            </td>
            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 15, 2021</div>
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          <tr>
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            </td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
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            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
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              </div>
            </td>
            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 15, 2021</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;"><font style="font-family: 'Times New Roman', Times, serif;">Ziv Leitman</font></td>
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            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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                </font></div>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
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            </td>
            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 15, 2021</div>
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          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;"><font style="font-family: 'Times New Roman', Times, serif;">Yigal Jacoby</font></td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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            <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 15, 2021</div>
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          <tr>
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            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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                </font></div>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">Director</div>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 15, 2021</div>
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          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;"><font style="font-family: 'Times New Roman', Times, serif;">Itzhak Danziger</font></td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
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            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
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            <td style="width: 30%; vertical-align: top; padding-bottom: 2px;">
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            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 30%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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      <div style="line-height: 1.25;">AUTHORIZED REPRESENTATIVE IN<br>
        THE UNITED STATES:<br>
        <br>
        <font style="font-weight: bold;">Allot Communications Inc.</font><br>
        <br>
        By: /s/ Erez Antebi</div>
      <div style="line-height: 1.25;">Erez Antebi</div>
      <div style="line-height: 1.25;">Title: Director, Allot Communications Inc.</div>
      <div style="line-height: 1.25">&#160;</div>
      <div style="line-height: 1.25;">Date: March 15, 2021</div>
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      <div style="text-align: center; text-indent: 35.45pt; line-height: 1.25;">[<font style="font-style: italic;">Signatures to Power Of Attorney to Allot Form S-8 Registration Statement</font>]</div>
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      <div style="text-align: center; line-height: 1.25;">EXHIBIT INDEX</div>
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            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 85%; vertical-align: top; border-bottom: 2px solid black;">
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          </tr>
          <tr>
            <td style="width: 13%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000117891317000859/exhibit_4-2.htm">4.1</a></div>
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              <div style="text-align: justify; line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000117891317000859/exhibit_4-2.htm">Allot Ltd. 2016 Incentive Compensation Plan (1)</a></div>
            </td>
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000117891318002751/exhibit_99-3.htm">4.2</a></div>
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              <div style="text-align: justify; line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000117891318002751/exhibit_99-3.htm">Articles of Association of the Company (2)</a></div>
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000095012306013225/y26033exv4w1.htm">4.4</a></div>
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              <div style="text-align: justify; line-height: 1.25;"><a href="https://www.sec.gov/Archives/edgar/data/1365767/000095012306013225/y26033exv4w1.htm">Specimen ordinary share certificate of the Company (3)</a></div>
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><a href="exhibit_5.htm">5</a></div>
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              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_5.htm">Opinion of Goldfarb Seligman &amp; Co.<font style="font-weight: bold;">&#160;</font>as




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              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_23-1.htm">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp;
                  Young Global*</a></div>
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          <tr>
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              <div style="text-align: justify; line-height: 1.25;"><a href="exhibit_5.htm">Consent of Goldfarb Seligman &amp; Co., Israeli counsel to the Company
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><a href="#POWEROFATTORNEY">24</a></div>
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            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 85%; vertical-align: top;">&#160;</td>
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">(1)</div>
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              <div style="text-align: justify; line-height: 1.25;">Previously filed with the Commission on March 22, 2018 as Exhibit 4.2 to the Company&#8217;s Form 20-F for the year ended December 31, 2017 (File No. 001-33129) and incorporated by reference
                herein.</div>
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              <div style="text-align: justify; line-height: 1.25;">Previously included in Exhibit 99.3 to the report of foreign private issuer on Form 6-K furnished to the Commission on November 1, 2018 and incorporated by reference herein.</div>
            </td>
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          <tr>
            <td style="width: 13%; vertical-align: top;">
              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">(3)</div>
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              <div style="text-align: justify; line-height: 1.25;">Previously filed with the Commission on October 31, 2006 as Exhibit 4.1 to the Company&#8217;s F-1 Registration Statement (File No. 333-138313) and incorporated by reference herein.</div>
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          <tr>
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              <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">*</div>
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              <div style="text-align: justify; line-height: 1.25;">Filed herewith</div>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>exhibit_5.htm
<DESCRIPTION>EXHIBIT 5
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    <div style="text-align: right; line-height: 1.25;"><u><font style="font-weight: bold;">Exhibit 5</font></u><br style="line-height: 1.25;">
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              <div style="margin-left: 9pt;">Ampa Tower, 98 Yigal Alon St. </div>
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              <div style="margin-left: 9pt;">14 Mittelstrasse </div>
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              <div>&#160;</div>
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              <div style="margin-left: 9pt;">Fax +41 (44) 818 08 01 </div>
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        <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;March 15, 2021</div>
        <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"> <br>
        </div>
        <div style="line-height: 1.25;">Allot Ltd.</div>
        <div style="line-height: 1.25;">22 Hanagar Street</div>
        <div style="line-height: 1.25;">Neve Ne'eman Industrial Zone B</div>
        <div style="line-height: 1.25;">Hod-Hasharon 45240</div>
        <div style="line-height: 1.25;">Israel</div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">Ladies and Gentlemen:<br>
          <br>
        </div>
        <div style="line-height: 1.25;">&#160; &#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; We refer to the Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) to be filed on or about the date hereof with the Securities and Exchange Commission under the Securities Act of 1933,
          as amended (the &#8220;Act&#8221;), on behalf of Allot Ltd. (the &#8220;Company&#8221;), relating to an additional 956,000 of the Company&#8217;s Ordinary Shares, par value NIS 0.10 per share (the &#8220;Shares&#8221;), issuable upon the exercise or conversion of awards granted or to be
          granted under the Company&#8217;s 2016 Incentive Compensation Plan, as amended (the &#8220;Plan&#8221;).</div>
        <div style="line-height: 1.25;">We are members of the Israel Bar and we express no opinion as to any matter relating to the laws of any jurisdiction other than the laws of Israel.<br>
          <br>
        </div>
        <div style="line-height: 1.25;">&#160; &#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; In connection with this opinion, we have examined such corporate records, other documents and such questions of Israeli law as we have considered necessary or appropriate for the purposes of this
          opinion. In such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all copies submitted to us, the authenticity of the originals
          of such copies, the due constitution of the Company&#8217;s board of directors and, as to matters of fact, the accuracy of all statements and representations made by the directors and officers of the Company. We have also assumed that each individual
          grant under the Plan that will be made after the date hereof will be duly authorized by all necessary corporate action.</div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">&#160; &#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Based on the foregoing and subject to the limitations, qualifications and assumptions stated herein, we advise you that, in our opinion, the Shares have been duly authorized and when, and if, paid for
          and issued in accordance with the terms of the Plan, will be validly issued, fully paid and non-assessable.</div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">&#160; &#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; This opinion is rendered as of the date hereof, and we undertake no obligation to advise you of any changes in applicable law or any other matters that may come to our attention after the date hereof
          that may affect this opinion.</div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">&#160; &#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. This consent is not to be construed as an admission that we are a person whose consent is required to be
          filed with the Registration Statement under the provisions of the Act.</div>
        <br>
        <div style="line-height: 1.25;">
          <div style="line-height: 1.25;">
            <table cellspacing="0" cellpadding="0" border="0" id="zf7506ae3d0ae4932a6634ccf9aea6cb3" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;">

                <tr>
                  <td style="width: 50%; padding-bottom: 2px;">
                    <div>&#160;</div>
                  </td>
                  <td style="width: 25%; border-bottom: 2px solid rgb(0, 0, 0);">
                    <div>
                      <div style="text-align: left; line-height: 1.25;">Very truly yours,</div>
                      <div style="text-align: left; line-height: 1.25;">
                        <div style="line-height: 1.25;"> <br>
                        </div>
                      </div>
                      <div style="text-align: left; line-height: 1.25;">/s/ Goldfarb Seligman &amp; Co.</div>
                    </div>
                  </td>
                  <td style="width: 25%; padding-bottom: 2px;" colspan="1">&#160;</td>
                </tr>
                <tr>
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                    <div>&#160;</div>
                  </td>
                  <td style="width: 25%;">
                    <div style="text-align: left; line-height: 1.25;">Goldfarb Seligman &amp; Co.</div>
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                  <td style="width: 25%;" colspan="1">&#160;</td>
                </tr>

            </table>
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          <br>
        </div>
        <div style="line-height: 1.25;">Very truly yours,</div>
        <div style="line-height: 1.25;">Goldfarb Seligman &amp; Co.</div>
        <div style="line-height: 1.25;"> <br>
        </div>
        <div style="line-height: 1.25;">
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exhibit_23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
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    <div style="text-align: right;"> <u><font style="font-weight: bold;">Exhibit 23.1</font></u><br>
    </div>
    <div> <br>
    </div>
    <div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">CONSENT OF INDEPENDENT
        REGISTERED PUBLIC ACCOUNTING FIRM</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 pertaining to the 2016 Incentive
        Compensation Plan of Allot Ltd. of our reports dated March 15, 2021, with respect to the consolidated financial statements of Allot Ltd., and the effectiveness of internal control over financial reporting of Allot Ltd., included in its Annual
        Report on Form 20-F for the year ended December 31, 2020, filed with the Security and Exchange Commission.</div>
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            <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="line-height: 1.25;">/s/ Kost Forer Gabbay &amp; Kasierer</div>
            </td>
            <td style="width: 25%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
          </tr>
          <tr>
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              <div style="line-height: 1.25;">Tel Aviv, Israel</div>
            </td>
            <td style="width: 25%; vertical-align: top;">
              <div style="line-height: 1.25;">KOST FORER GABBAY &amp; KASIERE</div>
            </td>
            <td style="width: 25%; vertical-align: top;" colspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="line-height: 1.25;">March 15, 2021</div>
            </td>
            <td style="width: 25%; vertical-align: top;">
              <div style="line-height: 1.25;">A Member of Ernst &amp; Young Global</div>
            </td>
            <td style="width: 25%; vertical-align: top;" colspan="1">&#160;</td>
          </tr>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
